Authority for Advance Ruling (AAR)

Whether input tax credit can be claimed on the purchase of motor vehicles in terms of exception provided under Section17(5)(a) of Central/Tamilnadu Goods and Services Tax Act,2017.

1. Whether in the facts and circumstances the activities and transactions would fall under paragraph 8(a) or 8(b) of Schedule III of CGST Act and remain non-taxable?

2. Whether irrespective of the activities and transactions falling under paragraph 8(a) or 8(b) as aforesaid input tax credit would be available without any reversals since no prescription has been notified for purpose of Explanation (ii) below Section 17(3) of CGST Act?
 

Query 1: What is HSN code to be followed and what is the GST rate applicable for slack adjusters used in Truck and Trailer application.

 Query-2: Whether the supply of slack adjusters used predominantly in the truck and bus applications could be classified under HSN 87169010 (18%) applicable for trailers and used in the aftermarket.

The applicant is a club which is engaged in providing various services such as short term accommodation, restaurant, recreational services. The applicant intends to seek clarification on the applicability of GST on various services provided by club to its members in light of recent decision given by the Hon’ble Supreme Court in the case of state of west Bengal & others vs Calcutta Club Limited in civil appeal No. 4184 of 2009. Taxpayer raised question whether service tax is payable on the services provided by clubs to its members?

Question 1-Whether GST under the hand held multi tool covers under chapter 8204 with applicable GST rate of 18% and this products includes energy storage indicator which covers under chapter of 8517 under electrical equipment? 

Question 2- Whether GST under the final products shall be a machinery tools which covers under the chapter Industry Machinery Tools and applicable GST rate of 18%?

 Question 3- Whether GST under ascertain the nature of the products Classification Multi-tool under of Hand Held respective HSN Code with applicable tax rates on the products comes?

Whether payment of IGST on purchase of goods even if Bill of entry not in the name of the applicant and that they can claim Input Tax Credit under GST.

1) As per GST Act, GST on rent — who has to pay, owner or tenant? 

2) Is there any special provision in the GST Act for Government-occupied private buildings? 

3) Who is liable for GST on rent, owner or tenant? 

4) Is there any such Act in GST that GST on rent has to be borne by the owner for government - occupied private buildings?

Question:- Whether the activity of the transportation of goods by the Applicant will be exempted under entry no. 18 of Notification no.12/2017-Central Tax (Rate) dated 28.06.2017?

Whether the rate given under Sr.No. 3(x) of Notification No. 11/2017-CT ( R ) dated 28.06.2017 as amended , applies to the supplies made by applicant or not.

Whether the rate given under Sr.No. 3(x) of Notification No. 11/2017-CT ( R ) dated 28.06.2017 as amended , applies to the supplies made by applicant or not.